This is a joint Opinion Statement of the Asia-Oceania Tax Consultants´ Association (AOTCA) and the Confédération Fiscale Européenne (CFE), the European federation of tax advisers, responding to the OECD discussion draft on BEPS Action 12 (Mandatory disclosure rules) of 31 March 2015 (hereinafter: the Discussion Draft).
We invite you to read the Opinion Statement and remain at your disposal for any questions you may have.